EU: 2015 Place of Supply Changes - EU and Member State News

From 1 January 2015, supplies of telecommunications, broadcasting and electronically supplied services made by EU suppliers to private individuals and non-business customers will be taxable in the Member State of the customer.

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This change is the final phase of the EU VAT Package, which introduced new place of supply of services rules for VAT in the EU and new intra-EU VAT refund processes. The first phase of the VAT Package came into force on 1 January 2010.

The one-stop shop or VAT on e-services (VoES) scheme will also be adjusted to align to the new rules with effect from 1 January 2015.

9 October 2013: Council Regulation (EU) No 967/2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non- established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons

7 October 2013: Council Implementing Regulation (EU) No 1042/2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services

13 September 2012: Commission implementation regulation (EU) No 815/2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons

The Government has approved a decree implementing art. 58 of the Principal VAT Directive regarding the place of supply of telecommunication services, broadcasting services and e-services to non-taxable customers.

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